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File extension for free Publication 15 - Main Content Table of Contents 1. File extension for free Employer Identification Number (EIN) 2. File extension for free Who Are Employees?Relief provisions. File extension for free Business Owned and Operated by Spouses 3. File extension for free Family Employees 4. File extension for free Employee's Social Security Number (SSN)Registering for SSNVS. File extension for free 5. File extension for free Wages and Other CompensationAccountable plan. File extension for free Nonaccountable plan. File extension for free Per diem or other fixed allowance. File extension for free 50% test. File extension for free Health Savings Accounts and medical savings accounts. File extension for free Nontaxable fringe benefits. File extension for free When fringe benefits are treated as paid. File extension for free Valuation of fringe benefits. File extension for free Withholding on fringe benefits. File extension for free Depositing taxes on fringe benefits. File extension for free 6. File extension for free TipsOrdering rule. File extension for free 7. File extension for free Supplemental Wages 8. File extension for free Payroll Period 9. File extension for free Withholding From Employees' WagesIncome Tax Withholding Social Security and Medicare Taxes Part-Time Workers 10. File extension for free Required Notice to Employees About the Earned Income Credit (EIC) 11. File extension for free Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties 12. File extension for free Filing Form 941 or Form 944 13. File extension for free Reporting Adjustments to Form 941 or Form 944Current Period Adjustments Prior Period Adjustments Wage Repayments 14. File extension for free Federal Unemployment (FUTA) TaxSuccessor employer. File extension for free Household employees. File extension for free When to deposit. File extension for free Household employees. File extension for free Electronic filing by reporting agents. File extension for free 16. File extension for free How To Use the Income Tax Withholding TablesWage Bracket Method Percentage Method Alternative Methods of Income Tax Withholding How To Get Tax Help 1. File extension for free Employer Identification Number (EIN) If you are required to report employment taxes or give tax statements to employees or annuitants, you need an EIN. File extension for free The EIN is a nine-digit number the IRS issues. File extension for free The digits are arranged as follows: 00-0000000. File extension for free It is used to identify the tax accounts of employers and certain others who have no employees. File extension for free Use your EIN on all of the items you send to the IRS and SSA. File extension for free For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN. File extension for free If you do not have an EIN, you may apply for one online. File extension for free Go to the IRS. File extension for free gov and click on the Apply for an EIN Online link under Tools. File extension for free You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. File extension for free Do not use an SSN in place of an EIN. File extension for free You should have only one EIN. File extension for free If you have more than one and are not sure which one to use, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). File extension for free Give the numbers you have, the name and address to which each was assigned, and the address of your main place of business. File extension for free The IRS will tell you which number to use. File extension for free If you took over another employer's business (see Successor employer in section 9), do not use that employer's EIN. File extension for free If you have applied for an EIN but do not have your EIN by the time a return is due, file a paper return and write “Applied For” and the date you applied for it in the space shown for the number. File extension for free 2. File extension for free Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. File extension for free See Publication 15-A for details on statutory employees and nonemployees. File extension for free Employee status under common law. File extension for free   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. File extension for free This is so even when you give the employee freedom of action. File extension for free What matters is that you have the right to control the details of how the services are performed. File extension for free See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. File extension for free   Generally, people in business for themselves are not employees. File extension for free For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. File extension for free However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. File extension for free   If an employer-employee relationship exists, it does not matter what it is called. File extension for free The employee may be called an agent or independent contractor. File extension for free It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. File extension for free Statutory employees. File extension for free   If someone who works for you is not an employee under the common law rules discussed earlier, do not withhold federal income tax from his or her pay, unless backup withholding applies. File extension for free Although the following persons may not be common law employees, they are considered employees by statute for social security, Medicare, and FUTA tax purposes under certain conditions. File extension for free An agent (or commission) driver who delivers food, beverages (other than milk), laundry, or dry cleaning for someone else. File extension for free A full-time life insurance salesperson who sells primarily for one company. File extension for free A homeworker who works by guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. File extension for free A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. File extension for free The orders must be for merchandise for resale or supplies for use in the customer's business. File extension for free The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. File extension for free    Statutory nonemployees. File extension for free   Direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. File extension for free They are generally treated as self-employed for all federal tax purposes, including income and employment taxes. File extension for free H-2A agricultural workers. File extension for free   On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. File extension for free Treating employees as nonemployees. File extension for free   You will generally be liable for social security and Medicare taxes and withheld income tax if you do not deduct and withhold these taxes because you treated an employee as a nonemployee. File extension for free You may be able to calculate your liability using special section 3509 rates for the employee share of social security and Medicare taxes and the federal income tax withholding. File extension for free The applicable rates depend on whether you filed required Forms 1099. File extension for free You cannot recover the employee share of social security, or Medicare tax, or income tax withholding from the employee if the tax is paid under section 3509. File extension for free You are liable for the income tax withholding regardless of whether the employee paid income tax on the wages. File extension for free You continue to owe the full employer share of social security and Medicare taxes. File extension for free The employee remains liable for the employee share of social security and Medicare taxes. File extension for free See Internal Revenue Code section 3509 for details. File extension for free Also see the Instructions for Form 941-X. File extension for free   Section 3509 rates are not available if you intentionally disregard the requirement to withhold taxes from the employee or if you withheld income taxes but not social security or Medicare taxes. File extension for free Section 3509 is not available for reclassifying statutory employees. File extension for free See Statutory employees , earlier in this section. File extension for free   If the employer issued required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. File extension for free 2% plus 20% of the employee rate (see the Instructions for Form 941-X). File extension for free For Medicare taxes; employer rate of 1. File extension for free 45% plus 20% of the employee rate of 1. File extension for free 45%, for a total rate of 1. File extension for free 74% of wages. File extension for free For Additional Medicare Tax; 0. File extension for free 18% (20% of the employee rate of 0. File extension for free 9%) of wages subject to Additional Medicare Tax. File extension for free For income tax withholding, the rate is 1. File extension for free 5% of wages. File extension for free   If the employer did not issue required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. File extension for free 2% plus 40% of the employee rate (see the Instructions for Form 941-X). File extension for free For Medicare taxes; employer rate of 1. File extension for free 45% plus 40% of the employee rate of 1. File extension for free 45%, for a total rate of 2. File extension for free 03% of wages. File extension for free For Additional Medicare Tax; 0. File extension for free 36% (40% of the employee rate of 0. File extension for free 9%) of wages subject to Additional Medicare Tax. File extension for free For income tax withholding, the rate is 3. File extension for free 0% of wages. File extension for free Relief provisions. File extension for free   If you have a reasonable basis for not treating a worker as an employee, you may be relieved from having to pay employment taxes for that worker. File extension for free To get this relief, you must file all required federal tax returns, including information returns, on a basis consistent with your treatment of the worker. File extension for free You (or your predecessor) must not have treated any worker holding a substantially similar position as an employee for any periods beginning after 1977. File extension for free See Publication 1976, Do You Qualify for Relief Under Section 530. File extension for free IRS help. File extension for free   If you want the IRS to determine whether a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. File extension for free Voluntary Classification Settlement Program (VCSP). File extension for free   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. File extension for free To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). File extension for free For more information visit IRS. File extension for free gov and enter “VCSP” in the search box. File extension for free Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. File extension for free See Publication 541, Partnerships, for more details. File extension for free The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. File extension for free Exception—Qualified joint venture. File extension for free   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. File extension for free A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). File extension for free   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. File extension for free Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. File extension for free   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. File extension for free If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. File extension for free Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. File extension for free However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. File extension for free    Note. File extension for free If your spouse is your employee, not your partner, see One spouse employed by another in section 3. File extension for free   For more information on qualified joint ventures, visit IRS. File extension for free gov and enter “qualified joint venture” in the search box. File extension for free Exception—Community income. File extension for free   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. File extension for free S. File extension for free possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. File extension for free You may still make an election to be taxed as a qualified joint venture instead of a partnership. File extension for free See Exception—Qualified joint venture , earlier. File extension for free 3. File extension for free Family Employees Child employed by parents. File extension for free   Payments for the services of a child under age 18 who works for his or her parent in a trade or business are not subject to social security and Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of the child. File extension for free If these payments are for work other than in a trade or business, such as domestic work in the parent's private home, they are not subject to social security and Medicare taxes until the child reaches age 21. File extension for free However, see Covered services of a child or spouse , later in this section. File extension for free Payments for the services of a child under age 21 who works for his or her parent, whether or not in a trade or business, are not subject to FUTA tax. File extension for free Payments for the services of a child of any age who works for his or her parent are generally subject to income tax withholding unless the payments are for domestic work in the parent's home, or unless the payments are for work other than in a trade or business and are less than $50 in the quarter or the child is not regularly employed to do such work. File extension for free One spouse employed by another. File extension for free   The wages for the services of an individual who works for his or her spouse in a trade or business are subject to income tax withholding and social security and Medicare taxes, but not to FUTA tax. File extension for free However, the payments for services of one spouse employed by another in other than a trade or business, such as domestic service in a private home, are not subject to social security, Medicare, and FUTA taxes. File extension for free Covered services of a child or spouse. File extension for free   The wages for the services of a child or spouse are subject to income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for: A corporation, even if it is controlled by the child's parent or the individual's spouse; A partnership, even if the child's parent is a partner, unless each partner is a parent of the child; A partnership, even if the individual's spouse is a partner; or An estate, even if it is the estate of a deceased parent. File extension for free Parent employed by son or daughter. File extension for free   When the employer is a son or daughter employing his or her parent the following rules apply. File extension for free Payments for the services of a parent in the son’s or daughter’s (the employer’s) trade or business are subject to income tax withholding and social security and Medicare taxes. File extension for free Payments for the services of a parent not in the son’s or daughter’s (the employer’s) trade or business are generally not subject to social security and Medicare taxes. File extension for free    Social security and Medicare taxes do apply to payments made to a parent for domestic services if all of the following apply: The parent is employed by his or her son or daughter; The son or daughter (the employer) has a child or stepchild living in the home; The son or daughter (the employer) is a widow or widower, divorced, or living with a spouse who, because of a mental or physical condition, cannot care for the child or stepchild for at least 4 continuous weeks in a calendar quarter; and The child or stepchild is either under age 18 or requires the personal care of an adult for at least 4 continuous weeks in a calendar quarter due to a mental or physical condition. File extension for free   Payments made to a parent employed by his or her child are not subject to FUTA tax, regardless of the type of services provided. File extension for free 4. File extension for free Employee's Social Security Number (SSN) You are required to get each employee's name and SSN and to enter them on Form W-2. File extension for free This requirement also applies to resident and nonresident alien employees. File extension for free You should ask your employee to show you his or her social security card. File extension for free The employee may show the card if it is available. File extension for free Do not accept a social security card that says “Not valid for employment. File extension for free ” A social security number issued with this legend does not permit employment. File extension for free You may, but are not required to, photocopy the social security card if the employee provides it. File extension for free If you do not provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. File extension for free See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. File extension for free Applying for a social security card. File extension for free   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation. File extension for free You can get Form SS-5 at SSA offices, by calling 1-800-772-1213, or from the SSA website at www. File extension for free socialsecurity. File extension for free gov/online/ss-5. File extension for free html. File extension for free The employee must complete and sign Form SS-5; it cannot be filed by the employer. File extension for free You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. File extension for free Applying for a social security number. File extension for free   If you file Form W-2 on paper and your employee applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. File extension for free If you are filing electronically, enter all zeros (000-00-000) in the social security number field. File extension for free When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. File extension for free Furnish copies B, C, and 2 of Form W-2c to the employee. File extension for free Up to 25 Forms W-2c for each Form W-3c, Transmittal of Corrected Wage and Tax Statements, may now be filed per session over the Internet, with no limit on the number of sessions. File extension for free For more information, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. File extension for free socialsecurity. File extension for free gov/employer. File extension for free Advise your employee to correct the SSN on his or her original Form W-2. File extension for free Correctly record the employee's name and SSN. File extension for free   Record the name and number of each employee as they are shown on the employee's social security card. File extension for free If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. File extension for free Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. File extension for free If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported for the most recently filed Form W-2. File extension for free It is not necessary to correct other years if the previous name and number were used for years before the most recent Form W-2. File extension for free IRS individual taxpayer identification numbers (ITINs) for aliens. File extension for free   Do not accept an ITIN in place of an SSN for employee identification or for work. File extension for free An ITIN is only available to resident and nonresident aliens who are not eligible for U. File extension for free S. File extension for free employment and need identification for other tax purposes. File extension for free You can identify an ITIN because it is a nine-digit number, beginning with the number “9” with either a “7” or “8” as the fourth digit and is formatted like an SSN (for example, 9NN-7N-NNNN). File extension for free    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. File extension for free If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier. File extension for free Do not use an ITIN in place of an SSN on Form W-2. File extension for free Verification of social security numbers. File extension for free   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. File extension for free Visit www. File extension for free socialsecurity. File extension for free gov/employer/ssnv. File extension for free htm for more information. File extension for free Registering for SSNVS. File extension for free   You must register online and receive authorization from your employer to use SSNVS. File extension for free To register, visit SSA's website at www. File extension for free ssa. File extension for free gov/employer and click on the Business Services Online link. File extension for free Follow the registration instructions to obtain a user identification (ID) and password. File extension for free You will need to provide the following information about yourself and your company. File extension for free Name. File extension for free SSN. File extension for free Date of birth. File extension for free Type of employer. File extension for free EIN. File extension for free Company name, address, and telephone number. File extension for free Email address. File extension for free   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. File extension for free You must enter the activation code online to use SSNVS. File extension for free 5. File extension for free Wages and Other Compensation Wages subject to federal employment taxes generally include all pay you give to an employee for services performed. File extension for free The pay may be in cash or in other forms. File extension for free It includes salaries, vacation allowances, bonuses, commissions, and fringe benefits. File extension for free It does not matter how you measure or make the payments. File extension for free Amounts an employer pays as a bonus for signing or ratifying a contract in connection with the establishment of an employer-employee relationship and an amount paid to an employee for cancellation of an employment contract and relinquishment of contract rights are wages subject to social security, Medicare, and FUTA taxes and income tax withholding. File extension for free Also, compensation paid to a former employee for services performed while still employed is wages subject to employment taxes. File extension for free More information. File extension for free   See section 6 for a discussion of tips and section 7 for a discussion of supplemental wages. File extension for free Also, see section 15 for exceptions to the general rules for wages. File extension for free Publication 15-A provides additional information on wages, including nonqualified deferred compensation, and other compensation. File extension for free Publication 15-B provides information on other forms of compensation, including: Accident and health benefits, Achievement awards, Adoption assistance, Athletic facilities, De minimis (minimal) benefits, Dependent care assistance, Educational assistance, Employee discounts, Employee stock options, Employer-provided cell phones, Group-term life insurance coverage, Health Savings Accounts, Lodging on your business premises, Meals, Moving expense reimbursements, No-additional-cost services, Retirement planning services, Transportation (commuting) benefits, Tuition reduction, and Working condition benefits. File extension for free Employee business expense reimbursements. File extension for free   A reimbursement or allowance arrangement is a system by which you pay the advances, reimbursements, and charges for your employees' business expenses. File extension for free How you report a reimbursement or allowance amount depends on whether you have an accountable or a nonaccountable plan. File extension for free If a single payment includes both wages and an expense reimbursement, you must specify the amount of the reimbursement. File extension for free   These rules apply to all ordinary and necessary employee business expenses that would otherwise qualify for a deduction by the employee. File extension for free Accountable plan. File extension for free   To be an accountable plan, your reimbursement or allowance arrangement must require your employees to meet all three of the following rules. File extension for free They must have paid or incurred deductible expenses while performing services as your employees. File extension for free The reimbursement or advance must be paid for the expense and must not be an amount that would have otherwise been paid by the employee. File extension for free They must substantiate these expenses to you within a reasonable period of time. File extension for free They must return any amounts in excess of substantiated expenses within a reasonable period of time. File extension for free   Amounts paid under an accountable plan are not wages and are not subject to income, social security, Medicare, and FUTA taxes. File extension for free   If the expenses covered by this arrangement are not substantiated (or amounts in excess of substantiated expenses are not returned within a reasonable period of time), the amount paid under the arrangement in excess of the substantiated expenses is treated as paid under a nonaccountable plan. File extension for free This amount is subject to income, social security, Medicare, and FUTA taxes for the first payroll period following the end of the reasonable period of time. File extension for free   A reasonable period of time depends on the facts and circumstances. File extension for free Generally, it is considered reasonable if your employees receive their advance within 30 days of the time they incur the expenses, adequately account for the expenses within 60 days after the expenses were paid or incurred, and return any amounts in excess of expenses within 120 days after the expenses were paid or incurred. File extension for free Also, it is considered reasonable if you give your employees a periodic statement (at least quarterly) that asks them to either return or adequately account for outstanding amounts and they do so within 120 days. File extension for free Nonaccountable plan. File extension for free   Payments to your employee for travel and other necessary expenses of your business under a nonaccountable plan are wages and are treated as supplemental wages and subject to income, social security, Medicare, and FUTA taxes. File extension for free Your payments are treated as paid under a nonaccountable plan if: Your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, You advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount he or she does not use for business expenses, You advance or pay an amount to your employee regardless of whether you reasonably expect the employee to have business expenses related to your business, or You pay an amount as a reimbursement you would have otherwise paid as wages. File extension for free   See section 7 for more information on supplemental wages. File extension for free Per diem or other fixed allowance. File extension for free   You may reimburse your employees by travel days, miles, or some other fixed allowance under the applicable revenue procedure. File extension for free In these cases, your employee is considered to have accounted to you if your reimbursement does not exceed rates established by the Federal Government. File extension for free The 2013 standard mileage rate for auto expenses was 56. File extension for free 5 cents per mile. File extension for free The rate for 2014 is 56 cents per mile. File extension for free   The government per diem rates for meals and lodging in the continental United States are listed in Publication 1542, Per Diem Rates. File extension for free Other than the amount of these expenses, your employees' business expenses must be substantiated (for example, the business purpose of the travel or the number of business miles driven). File extension for free   If the per diem or allowance paid exceeds the amounts substantiated, you must report the excess amount as wages. File extension for free This excess amount is subject to income tax withholding and payment of social security, Medicare, and FUTA taxes. File extension for free Show the amount equal to the substantiated amount (for example, the nontaxable portion) in box 12 of Form W-2 using code “L. File extension for free ” Wages not paid in money. File extension for free   If in the course of your trade or business you pay your employees in a medium that is neither cash nor a readily negotiable instrument, such as a check, you are said to pay them “in kind. File extension for free ” Payments in kind may be in the form of goods, lodging, food, clothing, or services. File extension for free Generally, the fair market value of such payments at the time they are provided is subject to federal income tax withholding and social security, Medicare, and FUTA taxes. File extension for free   However, noncash payments for household work, agricultural labor, and service not in the employer's trade or business are exempt from social security, Medicare, and FUTA taxes. File extension for free Withhold income tax on these payments only if you and the employee agree to do so. File extension for free Nonetheless, noncash payments for agricultural labor, such as commodity wages, are treated as cash payments subject to employment taxes if the substance of the transaction is a cash payment. File extension for free Moving expenses. File extension for free   Reimbursed and employer-paid qualified moving expenses (those that would otherwise be deductible by the employee) paid under an accountable plan are not includible in an employee's income unless you have knowledge the employee deducted the expenses in a prior year. File extension for free Reimbursed and employer-paid nonqualified moving expenses are includible in income and are subject to employment taxes and income tax withholding. File extension for free For more information on moving expenses, see Publication 521, Moving Expenses. File extension for free Meals and lodging. File extension for free   The value of meals is not taxable income and is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the meals are furnished for the employer's convenience and on the employer's premises. File extension for free The value of lodging is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the lodging is furnished for the employer's convenience, on the employer's premises, and as a condition of employment. File extension for free    “For the convenience of the employer” means you have a substantial business reason for providing the meals and lodging other than to provide additional compensation to the employee. File extension for free For example, meals you provide at the place of work so that an employee is available for emergencies during his or her lunch period are generally considered to be for your convenience. File extension for free   However, whether meals or lodging are provided for the convenience of the employer depends on all of the facts and circumstances. File extension for free A written statement that the meals or lodging are for your convenience is not sufficient. File extension for free 50% test. File extension for free   If over 50% of the employees who are provided meals on an employer's business premises receive these meals for the convenience of the employer, all meals provided on the premises are treated as furnished for the convenience of the employer. File extension for free If this 50% test is met, the value of the meals is excludable from income for all employees and is not subject to federal income tax withholding or employment taxes. File extension for free For more information, see Publication 15-B. File extension for free Health insurance plans. File extension for free   If you pay the cost of an accident or health insurance plan for your employees, including an employee's spouse and dependents, your payments are not wages and are not subject to social security, Medicare, and FUTA taxes, or federal income tax withholding. File extension for free Generally, this exclusion also applies to qualified long-term care insurance contracts. File extension for free However, for income tax withholding, the value of health insurance benefits must be included in the wages of S corporation employees who own more than 2% of the S corporation (2% shareholders). File extension for free For social security, Medicare, and FUTA taxes, the health insurance benefits are excluded from the wages only for employees and their dependents or for a class or classes of employees and their dependents. File extension for free See Announcement 92-16 for more information. File extension for free You can find Announcement 92-16 on page 53 of Internal Revenue Bulletin 1992-5. File extension for free Health Savings Accounts and medical savings accounts. File extension for free   Your contributions to an employee's Health Savings Account (HSA) or Archer medical savings account (MSA) are not subject to social security, Medicare, or FUTA taxes, or federal income tax withholding if it is reasonable to believe at the time of payment of the contributions they will be excludable from the income of the employee. File extension for free To the extent it is not reasonable to believe they will be excludable, your contributions are subject to these taxes. File extension for free Employee contributions to their HSAs or MSAs through a payroll deduction plan must be included in wages and are subject to social security, Medicare, and FUTA taxes and income tax withholding. File extension for free However, HSA contributions made under a salary reduction arrangement in a section 125 cafeteria plan are not wages and are not subject to employment taxes or withholding. File extension for free For more information, see the Instructions for Form 8889, Health Savings Accounts (HSAs). File extension for free Medical care reimbursements. File extension for free   Generally, medical care reimbursements paid for an employee under an employer's self-insured medical reimbursement plan are not wages and are not subject to social security, Medicare, and FUTA taxes, or income tax withholding. File extension for free See Publication 15-B for an exception for highly compensated employees. File extension for free Differential wage payments. File extension for free   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and represent all or a portion of the wages the individual would have received from the employer if the individual were performing services for the employer. File extension for free   Differential wage payments are wages for income tax withholding, but are not subject to social security, Medicare, or FUTA taxes. File extension for free Employers should report differential wage payments in box 1 of Form W-2. File extension for free For more information about the tax treatment of differential wage payments, visit IRS. File extension for free gov and enter “employees in a combat zone” in the search box. File extension for free Fringe benefits. File extension for free   You generally must include fringe benefits in an employee's gross income (but see Nontaxable fringe benefits next). File extension for free The benefits are subject to income tax withholding and employment taxes. File extension for free Fringe benefits include cars you provide, flights on aircraft you provide, free or discounted commercial flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. File extension for free In general, the amount you must include is the amount by which the fair market value of the benefits is more than the sum of what the employee paid for it plus any amount the law excludes. File extension for free There are other special rules you and your employees may use to value certain fringe benefits. File extension for free See Publication 15-B for more information. File extension for free Nontaxable fringe benefits. File extension for free   Some fringe benefits are not taxable (or are minimally taxable) if certain conditions are met. File extension for free See Publication 15-B for details. File extension for free The following are some examples of nontaxable fringe benefits. File extension for free Services provided to your employees at no additional cost to you. File extension for free Qualified employee discounts. File extension for free Working condition fringes that are property or services the employee could deduct as a business expense if he or she had paid for it. File extension for free Examples include a company car for business use and subscriptions to business magazines. File extension for free Certain minimal value fringes (including an occasional cab ride when an employee must work overtime and meals you provide at eating places you run for your employees if the meals are not furnished at below cost). File extension for free Qualified transportation fringes subject to specified conditions and dollar limitations (including transportation in a commuter highway vehicle, any transit pass, and qualified parking). File extension for free Qualified moving expense reimbursement. File extension for free See Moving expenses , earlier in this section, for details. File extension for free The use of on-premises athletic facilities, if substantially all of the use is by employees, their spouses, and their dependent children. File extension for free Qualified tuition reduction an educational organization provides to its employees for education. File extension for free For more information, see Publication 970, Tax Benefits for Education. File extension for free Employer-provided cell phones provided primarily for a noncompensatory business reason. File extension for free   However, do not exclude the following fringe benefits from the income of highly compensated employees unless the benefit is available to other employees on a nondiscriminatory basis. File extension for free No-additional-cost services. File extension for free Qualified employee discounts. File extension for free Meals provided at an employer operated eating facility. File extension for free Reduced tuition for education. File extension for free  For more information, including the definition of a highly compensated employee, see Publication 15-B. File extension for free When fringe benefits are treated as paid. File extension for free   You may choose to treat certain noncash fringe benefits as paid by the pay period, by the quarter, or on any other basis you choose as long as you treat the benefits as paid at least once a year. File extension for free You do not have to make a formal choice of payment dates or notify the IRS of the dates you choose. File extension for free You do not have to make this choice for all employees. File extension for free You may change methods as often as you like, as long as you treat all benefits provided in a calendar year as paid by December 31 of the calendar year. File extension for free See Publication 15-B for more information, including a discussion of the special accounting rule for fringe benefits provided during November and December. File extension for free Valuation of fringe benefits. File extension for free   Generally, you must determine the value of fringe benefits no later than January 31 of the next year. File extension for free Before January 31, you may reasonably estimate the value of the fringe benefits for purposes of withholding and depositing on time. File extension for free Withholding on fringe benefits. File extension for free   You may add the value of fringe benefits to regular wages for a payroll period and figure withholding taxes on the total, or you may withhold federal income tax on the value of the fringe benefits at the optional flat 25% supplemental wage rate. File extension for free However, see Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages during the calendar year in section 7. File extension for free   You may choose not to withhold income tax on the value of an employee's personal use of a vehicle you provide. File extension for free You must, however, withhold social security and Medicare taxes on the use of the vehicle. File extension for free See Publication 15-B for more information on this election. File extension for free Depositing taxes on fringe benefits. File extension for free   Once you choose when fringe benefits are paid, you must deposit taxes in the same deposit period you treat the fringe benefits as paid. File extension for free To avoid a penalty, deposit the taxes following the general deposit rules for that deposit period. File extension for free   If you determine by January 31 you overestimated the value of a fringe benefit at the time you withheld and deposited for it, you may claim a refund for the overpayment or have it applied to your next employment tax return. File extension for free See Valuation of fringe benefits , earlier. File extension for free If you underestimated the value and deposited too little, you may be subject to a failure-to-deposit penalty. File extension for free See section 11 for information on deposit penalties. File extension for free   If you deposited the required amount of taxes but withheld a lesser amount from the employee, you can recover from the employee the social security, Medicare, or income taxes you deposited on his or her behalf, and included in the employee's Form W-2. File extension for free However, you must recover the income taxes before April 1 of the following year. File extension for free Sick pay. File extension for free   In general, sick pay is any amount you pay under a plan to an employee who is unable to work because of sickness or injury. File extension for free These amounts are sometimes paid by a third party, such as an insurance company or an employees' trust. File extension for free In either case, these payments are subject to social security, Medicare, and FUTA taxes. File extension for free Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. File extension for free The payments are always subject to federal income tax. File extension for free See Publication 15-A for more information. File extension for free 6. File extension for free Tips Tips your employee receives from customers are generally subject to withholding. File extension for free Your employee must report cash tips to you by the 10th of the month after the month the tips are received. File extension for free The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. File extension for free Both directly and indirectly tipped employees must report tips to you. File extension for free No report is required for months when tips are less than $20. File extension for free Your employee reports the tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. File extension for free The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period the report covers, and The total of tips received during the month or period. File extension for free Both Forms 4070 and 4070-A, Employee's Daily Record of Tips, are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer. File extension for free You are permitted to establish a system for electronic tip reporting by employees. File extension for free See Regulations section 31. File extension for free 6053-1(d). File extension for free Collecting taxes on tips. File extension for free   You must collect income tax, employee social security tax, and employee Medicare tax on the employee's tips. File extension for free The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. File extension for free If an employee reports to you in writing $20 or more of tips in a month, the tips are also subject to FUTA tax. File extension for free   You can collect these taxes from the employee's wages or from other funds he or she makes available. File extension for free See Tips treated as supplemental wages in section 7 for more information. File extension for free Stop collecting the employee social security tax when his or her wages and tips for tax year 2014 reach $117,000; collect the income and employee Medicare taxes for the whole year on all wages and tips. File extension for free You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the limit. File extension for free You are responsible for the employer Medicare tax for the whole year on all wages and tips. File extension for free File Form 941 or Form 944 to report withholding and employment taxes on tips. File extension for free Ordering rule. File extension for free   If, by the 10th of the month after the month for which you received an employee's report on tips, you do not have enough employee funds available to deduct the employee tax, you no longer have to collect it. File extension for free If there are not enough funds available, withhold taxes in the following order. File extension for free Withhold on regular wages and other compensation. File extension for free Withhold social security and Medicare taxes on tips. File extension for free Withhold income tax on tips. File extension for free Reporting tips. File extension for free   Report tips and any collected and uncollected social security and Medicare taxes on Form W-2 and on Form 941, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). File extension for free Report an adjustment on Form 941, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. File extension for free Enter the amount of uncollected social security tax and Medicare tax on Form W-2, box 12, with codes “A” and “B. File extension for free ” Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. File extension for free See section 13 and the General Instructions for Forms W-2 and W-3. File extension for free   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. File extension for free See Revenue Ruling 2012-18, 2012-26 I. File extension for free R. File extension for free B. File extension for free 1032, available at www. File extension for free irs. File extension for free gov/irb/2012-26_IRB/ar07. File extension for free html. File extension for free Allocated tips. File extension for free   If you operate a large food or beverage establishment, you must report allocated tips under certain circumstances. File extension for free However, do not withhold income, social security, or Medicare taxes on allocated tips. File extension for free   A large food or beverage establishment is one that provides food or beverages for consumption on the premises, where tipping is customary, and where there were normally more than 10 employees on a typical business day during the preceding year. File extension for free   The tips may be allocated by one of three methods—hours worked, gross receipts, or good faith agreement. File extension for free For information about these allocation methods, including the requirement to file Forms 8027 electronically if 250 or more forms are filed, see the Instructions for Form 8027. File extension for free For information on filing Form 8027 electronically with the IRS, see Publication 1239. File extension for free Tip Rate Determination and Education Program. File extension for free   Employers may participate in the Tip Rate Determination and Education Program. File extension for free The program primarily consists of two voluntary agreements developed to improve tip income reporting by helping taxpayers to understand and meet their tip reporting responsibilities. File extension for free The two agreements are the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). File extension for free A tip agreement, the Gaming Industry Tip Compliance Agreement (GITCA), is available for the gaming (casino) industry. File extension for free To get more information about TRDA and TRAC agreements, see Publication 3144, Tips on Tips. File extension for free Additionally, visit IRS. File extension for free gov and enter “MSU tips” in the search box to get more information about GITCA, TRDA, or TRAC agreements. File extension for free 7. File extension for free Supplemental Wages Supplemental wages are wage payments to an employee that are not regular wages. File extension for free They include, but are not limited to, bonuses, commissions, overtime pay, payments for accumulated sick leave, severance pay, awards, prizes, back pay, retroactive pay increases, and payments for nondeductible moving expenses. File extension for free Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. File extension for free How you withhold on supplemental wages depends on whether the supplemental payment is identified as a separate payment from regular wages. File extension for free See Regulations section 31. File extension for free 3402(g)-1 for additional guidance for wages paid after January 1, 2007. File extension for free Also see Revenue Ruling 2008-29, 2008-24 I. File extension for free R. File extension for free B. File extension for free 1149, available at www. File extension for free irs. File extension for free gov/irb/2008-24_IRB/ar08. File extension for free html. File extension for free Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages from you during the calendar year. File extension for free   Special rules apply to the extent supplemental wages paid to any one employee during the calendar year exceed $1 million. File extension for free If a supplemental wage payment, together with other supplemental wage payments made to the employee during the calendar year, exceeds $1 million, the excess is subject to withholding at 39. File extension for free 6% (or the highest rate of income tax for the year). File extension for free Withhold using the 39. File extension for free 6% rate without regard to the employee's Form W-4. File extension for free In determining supplemental wages paid to the employee during the year, include payments from all businesses under common control. File extension for free For more information, see Treasury Decision 9276, 2006-37 I. File extension for free R. File extension for free B. File extension for free 423, available at www. File extension for free irs. File extension for free gov/irb/2006-37_IRB/ar09. File extension for free html. File extension for free Withholding on supplemental wage payments to an employee who does not receive $1 million of supplemental wages during the calendar year. File extension for free   If the supplemental wages paid to the employee during the calendar year are less than or equal to $1 million, the following rules apply in determining the amount of income tax to be withheld. File extension for free Supplemental wages combined with regular wages. File extension for free   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total were a single payment for a regular payroll period. File extension for free Supplemental wages identified separately from regular wages. File extension for free   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold income tax from your employee's regular wages. File extension for free If you withheld income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. File extension for free Withhold a flat 25% (no other percentage allowed). File extension for free If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. File extension for free If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. File extension for free Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. File extension for free Subtract the tax withheld from the regular wages. File extension for free Withhold the remaining tax from the supplemental wages. File extension for free If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and the previous supplemental wage payments, and withhold the remaining tax. File extension for free If you did not withhold income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b. File extension for free This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. File extension for free Regardless of the method you use to withhold income tax on supplemental wages, they are subject to social security, Medicare, and FUTA taxes. File extension for free Example 1. File extension for free You pay John Peters a base salary on the 1st of each month. File extension for free He is single and claims one withholding allowance. File extension for free In January he is paid $1,000. File extension for free Using the wage bracket tables, you withhold $50 from this amount. File extension for free In February, he receives salary of $1,000 plus a commission of $2,000, which you combine with regular wages and do not separately identify. File extension for free You figure the withholding based on the total of $3,000. File extension for free The correct withholding from the tables is $338. File extension for free Example 2. File extension for free You pay Sharon Warren a base salary on the 1st of each month. File extension for free She is single and claims one allowance. File extension for free Her May 1 pay is $2,000. File extension for free Using the wage bracket tables, you withhold $188. File extension for free On May 14 she receives a bonus of $1,000. File extension for free Electing to use supplemental wage withholding method 1-b, you: Add the bonus amount to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 = $3,000). File extension for free Determine the amount of withholding on the combined $3,000 amount to be $338 using the wage bracket tables. File extension for free Subtract the amount withheld from wages on the most recent base salary pay date (May 1) from the combined withholding amount ($338 – $188 = $150). File extension for free Withhold $150 from the bonus payment. File extension for free Example 3. File extension for free The facts are the same as in Example 2, except you elect to use the flat rate method of withholding on the bonus. File extension for free You withhold 25% of $1,000, or $250, from Sharon's bonus payment. File extension for free Example 4. File extension for free The facts are the same as in Example 2, except you elect to pay Sharon a second bonus of $2,000 on May 28. File extension for free Using supplemental wage withholding method 1-b, you: Add the first and second bonus amounts to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 + $2,000 = $5,000). File extension for free Determine the amount of withholding on the combined $5,000 amount to be $781 using the wage bracket tables. File extension for free Subtract the amounts withheld from wages on the most recent base salary pay date (May 1) and the amounts withheld from the first bonus payment from the combined withholding amount ($781 – $188 – $150 = $443). File extension for free Withhold $443 from the second bonus payment. File extension for free Tips treated as supplemental wages. File extension for free   Withhold income tax on tips from wages earned by the employee or from other funds the employee makes available. File extension for free If an employee receives regular wages and reports tips, figure income tax withholding as if the tips were supplemental wages. File extension for free If you have not withheld income tax from the regular wages, add the tips to the regular wages. File extension for free Then withhold income tax on the total. File extension for free If you withheld income tax from the regular wages, you can withhold on the tips by method 1-a or 1-b discussed earlier in this section under Supplemental wages identified separately from regular wages. File extension for free Vacation pay. File extension for free   Vacation pay is subject to withholding as if it were a regular wage payment. File extension for free When vacation pay is in addition to regular wages for the vacation period, treat it as a supplemental wage payment. File extension for free If the vacation pay is for a time longer than your usual payroll period, spread it over the pay periods for which you pay it. File extension for free 8. File extension for free Payroll Period Your payroll period is a period of service for which you usually pay wages. File extension for free When you have a regular payroll period, withhold income tax for that time period even if your employee does not work the full period. File extension for free No regular payroll period. File extension for free   When you do not have a regular payroll period, withhold the tax as if you paid wages for a daily or miscellaneous payroll period. File extension for free Figure the number of days (including Sundays and holidays) in the period covered by the wage payment. File extension for free If the wages are unrelated to a specific length of time (for example, commissions paid on completion of a sale), count back the number of days from the payment period to the latest of: The last wage payment made during the same calendar year, The date employment began, if during the same calendar year, or January 1 of the same year. File extension for free Employee paid for period less than 1 week. File extension for free   When you pay an employee for a period of less than one week, and the employee signs a statement under penalties of perjury indicating he or she is not working for any other employer during the same week for wages subject to withholding, figure withholding based on a weekly payroll period. File extension for free If the employee later begins to work for another employer for wages subject to withholding, the employee must notify you within 10 days. File extension for free You then figure withholding based on the daily or miscellaneous period. File extension for free 9. File extension for free Withholding From Employees' Wages Income Tax Withholding Using Form W-4 to figure withholding. File extension for free   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. File extension for free Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. File extension for free Advise your employees to use the IRS Withholding Calculator on the IRS website at www. File extension for free irs. File extension for free gov/individuals for help in determining how many withholding allowances to claim on their Forms W-4. File extension for free   Ask all new employees to give you a signed Form W-4 when they start work. File extension for free Make the form effective with the first wage payment. File extension for free If a new employee does not give you a completed Form W-4, withhold income tax as if he or she is single, with no withholding allowances. File extension for free Form in Spanish. File extension for free   You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, to your Spanish-speaking employees. File extension for free For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). File extension for free The rules discussed in this section that apply to Form W-4 also apply to Formulario W-4(SP). File extension for free Electronic system to receive Form W-4. File extension for free   You may establish a system to electronically receive Forms W-4 from your employees. File extension for free See Regulations section 31. File extension for free 3402(f)(5)-1(c) for more information. File extension for free Effective date of Form W-4. File extension for free   A Form W-4 remains in effect until the employee gives you a new one. File extension for free When you receive a new Form W-4 from an employee, do not adjust withholding for pay periods before the effective date of the new form. File extension for free If an employee gives you a Form W-4 that replaces an existing Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. File extension for free For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. File extension for free A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. File extension for free Successor employer. File extension for free   If you are a successor employer (see Successor employer , later in this section), secure new Forms W-4 from the transferred employees unless the “Alternative Procedure” in section 5 of Revenue Procedure 2004-53 applies. File extension for free See Revenue Procedure 2004-53, 2004-34 I. File extension for free R. File extension for free B. File extension for free 320, available at www. File extension for free irs. File extension for free gov/irb/2004-34_IRB/ar13. File extension for free html. File extension for free Completing Form W-4. File extension for free   The amount of any federal income tax withholding must be based on marital status and withholding allowances. File extension for free Your employees may not base their withholding amounts on a fixed dollar amount or percentage. File extension for free However, an employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. File extension for free Employees may claim fewer withholding allowances than they are entitled to claim. File extension for free They may wish to claim fewer allowances to ensure they have enough withholding or to offset the tax on other sources of taxable income not subject to withholding. File extension for free See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. File extension for free Along with Form W-4, you may wish to order Publication 505 for use by your employees. File extension for free Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. File extension for free If they require additional withholding, they should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. File extension for free Exemption from federal income tax withholding. File extension for free   Generally, an employee may claim exemption from federal income tax withholding because he or she had no income tax liability last year and expects none this year. File extension for free See the Form W-4 instructions for more information. File extension for free However, the wages are still subject to social security and Medicare taxes. File extension for free See also Invalid Forms W-4 , later in this section. File extension for free   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. File extension for free To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. File extension for free If the employee does not give you a new Form W-4 by February 15, begin withholding based on the last Form W-4 for the employee that did not claim an exemption from withholding or, if one was not filed, then withhold tax as if he or she is single with zero withholding allowances. File extension for free If the employee provides a new Form W-4 claiming exemption from withholding on February 16 or later, you may apply it to future wages but do not refund any taxes already withheld. File extension for free Withholding income taxes on the wages of nonresident alien employees. File extension for free   In general, you must withhold federal income taxes on the wages of nonresident alien employees. File extension for free However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. File extension for free Also see section 3 of Publication 51 (Circular A), Agricultural Employer's Tax Guide, for guidance on H-2A visa workers. File extension for free Withholding adjustment for nonresident alien employees. File extension for free   For 2014, apply the procedure discussed next to figure the amount of income tax to withhold from the wages of nonresident alien employees performing services within the United States. File extension for free Nonresident alien students from India and business apprentices from India are not subject to this procedure. File extension for free Instructions. File extension for free   To figure how much income tax to withhold from the wages paid to a nonresident alien employee performing services in the United States, use the following steps. File extension for free Step 1. File extension for free   Add to the wages paid to the nonresident alien employee for the payroll period the amount shown in the chart below for the applicable payroll period. File extension for free    Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only   Payroll Period Add Additional     Weekly $ 43. File extension for free 30     Biweekly 86. File extension for free 50     Semimonthly 93. File extension for free 80     Monthly 187. File extension for free 50     Quarterly 562. File extension for free 50     Semiannually 1,125. File extension for free 00     Annually 2,250. File extension for free 00     Daily or Miscellaneous (each day of the payroll period) 8. File extension for free 70   Step 2. File extension for free   Use the amount figured in Step 1 and the number of withholding allowances claimed (generally limited to one allowance) to figure income tax withholding. File extension for free Determine the value of withholding allowances by multiplying the number of withholding allowances claimed by the appropriate amount from Table 5. File extension for free Percentage Method—2014 Amount for One Withholding Allowance shown on page 41. File extension for free If you are using the Percentage Method Tables for Income Tax Withholding, provided on pages 43–44, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure the income tax withholding. File extension for free If you are using the Wage Bracket Method for Income Tax Withholding, provided on pages 45–64, use the amount figured in Step 1 and the number of withholding allowances to figure income tax withholding. File extension for free The amounts from the chart above are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. File extension for free The amounts from the chart should not be included in any box on the employee's Form W-2 and do not increase the income tax liability of the employee. File extension for free Also, the amounts from the chart do not increase the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. File extension for free This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. File extension for free Example. File extension for free An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. File extension for free The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on Form W-4, line 6 (see Nonresident alien employee's Form W-4 , later in this section). File extension for free The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $86. File extension for free 50 from the chart under Step 1 ($586. File extension for free 50 total). File extension for free The employer then applies the applicable tables to determine the income tax withholding for nonresident aliens (see Step 2 ). File extension for free Reminder: If you use the Percentage Method Tables for Income Tax Withholding, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure income tax withholding. File extension for free The $86. File extension for free 50 added to wages for calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. File extension for free Also, the $86. File extension for free 50 added to wages does not affect the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. File extension for free Supplemental wage payment. File extension for free   This procedure for determining the amount of income tax withholding does not apply to a supplemental wage payment (see section 7) if the 39. File extension for free 6% mandatory flat rate withholding applies or if the 25% optional flat rate withholding is being used to calculate income tax withholding on the supplemental wage payment. File extension for free Nonresident alien employee's Form W-4. File extension for free   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding, Request withholding as if they are single, regardless of their actual marital status, Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or South Korea, or a student or business apprentice from India, he or she may claim more than one allowance), and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. File extension for free   If you maintain an electronic Form W-4 system, you should provide a field for nonresident aliens to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. File extension for free A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. File extension for free Form 8233. File extension for free   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. File extension for free See Publication 515 for details. File extension for free IRS review of requested Forms W-4. File extension for free   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. File extension for free You may also be directed to send certain Forms W-4 to the IRS. File extension for free You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. File extension for free Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. File extension for free The IRS may also require you to submit copies of Form W-4 to the IRS as directed by Treasury Decision 9337, 2007-35 I. File extension for free R. File extension for free B. File extension for free 455, which is available at www. File extension for free irs. File extension for free gov/irb/2007-35_IRB/ar10. File extension for free html. File extension for free When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. File extension for free After submitting a copy of a requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). File extension for free However, if the IRS later notifies you in writing the employee is not entitled to claim exemption from withholding or a claimed number of withholding allowances, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the IRS notice (commonly referred to as a "lock-in letter
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File extension for free Internal Revenue Bulletin:  2009-17  April 27, 2009  Rev. File extension for free Proc. File extension for free 2009-24 Table of Contents SECTION 1. File extension for free PURPOSE SECTION 2. File extension for free BACKGROUND SECTION 3. File extension for free SCOPE SECTION 4. File extension for free APPLICATION. File extension for free 01 In General. File extension for free . File extension for free 02 Limitations on Depreciation Deductions for Certain Automobiles. File extension for free . File extension for free 03 Inclusions in Income of Lessees of Passenger Automobiles. File extension for free SECTION 5. File extension for free EFFECTIVE DATE SECTION 6. File extension for free DRAFTING INFORMATION SECTION 1. File extension for free PURPOSE . File extension for free 01 This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2009, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2009, including a separate table of inclusion amounts for lessees of trucks and vans. File extension for free . File extension for free 02 The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. File extension for free SECTION 2. File extension for free BACKGROUND . File extension for free 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year that the passenger automobile is placed in service by the taxpayer and each succeeding year. File extension for free Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. File extension for free The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. File extension for free This change reflects the higher rate of price inflation that trucks and vans have been subject to since 1988. File extension for free . File extension for free 02 Section 168(k)(1)(A) provides a 50 percent additional first year depreciation deduction for certain new property acquired by a taxpayer after December 31, 2007, and before January 1, 2010, if no written binding contract for the acquisition of the property existed before January 1, 2008. File extension for free Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A) by $8,000 for passenger automobiles to which the 50 percent additional first year depreciation deduction applies. File extension for free . File extension for free 03 Section 168(k)(2)(D)(i) provides that the 50 percent additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). File extension for free Section 168(k)(2)(D)(iii) permits a taxpayer to elect to not claim the 50 percent additional first year depreciation deduction for any class of property. File extension for free Section 168(k)(4) permits a corporation to elect to not claim the 50 percent additional first year depreciation deduction for all eligible qualified property (that is extension property or that is not extension property, as applicable) and instead to increase the business credit limitation under § 38(c) or the alternative minimum tax credit limitation under § 53(c). File extension for free Accordingly, this revenue procedure provides tables for passenger automobiles for which the 50 percent additional depreciation deduction applies and tables for passenger automobiles for which the 50 percent additional first year depreciation deduction does not apply, including passenger automobiles in a class of property for which the taxpayer “elects out” of the 50 percent additional first year depreciation deduction or passenger automobiles that are eligible qualified property to which the § 168(k)(4) election applies. File extension for free . File extension for free 04 For leased passenger automobiles, § 280F(c) requires a reduction in the deduction allowed to the lessee of the passenger automobile. File extension for free The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. File extension for free Under § 1. File extension for free 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. File extension for free One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. File extension for free Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. File extension for free SECTION 3. File extension for free SCOPE . File extension for free 01 The limitations on depreciation deductions in section 4. File extension for free 02(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2009, and continue to apply for each taxable year that the passenger automobile remains in service. File extension for free . File extension for free 02 The tables in section 4. File extension for free 03 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2009. File extension for free Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. File extension for free See Rev. File extension for free Proc. File extension for free 2002-14, 2002-1 C. File extension for free B. File extension for free 450, for passenger automobiles first leased before January 1, 2003, Rev. File extension for free Proc. File extension for free 2003-75, 2003-2 C. File extension for free B. File extension for free 1018, for passenger automobiles first leased during calendar year 2003, Rev. File extension for free Proc. File extension for free 2004-20, 2004-1 C. File extension for free B. File extension for free 642, for passenger automobiles first leased during calendar year 2004, Rev. File extension for free Proc. File extension for free 2005-13, 2005-1 C. File extension for free B. File extension for free 759, for passenger automobiles first leased during calendar year 2005, Rev. File extension for free Proc. File extension for free 2006-18, 2006-1 C. File extension for free B. File extension for free 645, for passenger automobiles first leased during calendar year 2006, Rev. File extension for free Proc. File extension for free 2007-30, 2007-1 C. File extension for free B. File extension for free 1104, for passenger automobiles first leased during calendar year 2007, and Rev. File extension for free Proc. File extension for free 2008-22, 2008-12 I. File extension for free R. File extension for free B. File extension for free 658, for passenger automobiles first leased during calendar year 2008. File extension for free SECTION 4. File extension for free APPLICATION . File extension for free 01 In General. File extension for free (1) Limitations on depreciation deductions for certain automobiles. File extension for free The limitations on depreciation deductions for passenger automobiles placed in service by the taxpayer for the first time during calendar year 2009 are in Tables 1 through 4 in section 4. File extension for free 02(2) of this revenue procedure. File extension for free (2) Inclusions in income of lessees of passenger automobiles. File extension for free A taxpayer first leasing a passenger automobile during calendar year 2009 must determine the inclusion amount that is added to gross income using Tables 5 and 6 in section 4. File extension for free 03 of this revenue procedure. File extension for free In addition, the taxpayer must follow the procedures of § 1. File extension for free 280F-7(a). File extension for free . File extension for free 02 Limitations on Depreciation Deductions for Certain Automobiles. File extension for free (1) Amount of the inflation adjustment. File extension for free (a) Passenger automobiles (other than trucks or vans). File extension for free Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. File extension for free The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. File extension for free The new car component of the CPI was 115. File extension for free 2 for October 1987 and 134. File extension for free 837 for October 2008. File extension for free The October 2008 index exceeded the October 1987 index by 19. File extension for free 637. File extension for free The Internal Revenue Service has, therefore, determined that the automobile price inflation adjustment for 2009 for passenger automobiles (other than trucks and vans) is 17. File extension for free 05 percent (19. File extension for free 637/115. File extension for free 2 x 100%). File extension for free This adjustment is applicable to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2009. File extension for free The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. File extension for free 1705, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2009. File extension for free (b) Trucks and vans. File extension for free To determine the dollar limitations applicable to trucks and vans first placed in service during calendar year 2009, the new truck component of the CPI is used instead of the new car component. File extension for free The new truck component of the CPI was 112. File extension for free 4 for October 1987 and 133. File extension for free 640 for October 2008. File extension for free The October 2008 index exceeded the October 1987 index by 21. File extension for free 24. File extension for free The Service has, therefore, determined that the automobile price inflation adjustment for 2009 for trucks and vans is 18. File extension for free 90 percent (21. File extension for free 24/112. File extension for free 4 x 100%). File extension for free This adjustment is applicable to all trucks and vans that are first placed in service in calendar year 2009. File extension for free The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. File extension for free 1890, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to trucks and vans. File extension for free (2) Amount of the limitation. File extension for free For passenger automobiles placed in service by the taxpayer in calendar year 2009, Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year. File extension for free Use Table 1 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a passenger automobile (other than a truck or van) in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a passenger automobile that is eligible qualified property to which the § 168(k)(4) election applies. File extension for free Use Table 2 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. File extension for free Use Table 3 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a truck or van in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a truck or van that is eligible qualified property to which the § 168(k)(4) election applies. File extension for free Use Table 4 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. File extension for free REV. File extension for free PROC. File extension for free 2009-24 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $2,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. File extension for free PROC. File extension for free 2009-24 TABLE 2 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $10,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. File extension for free PROC. File extension for free 2009-24 TABLE 3 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. File extension for free PROC. File extension for free 2009-24 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 . File extension for free 03 Inclusions in Income of Lessees of Passenger Automobiles. File extension for free The inclusion amounts for passenger automobiles first leased in calendar year 2009 are calculated under the procedures described in § 1. File extension for free 280F-7(a). File extension for free Lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure in applying these procedures, while lessees of trucks and vans should use Table 6 of this revenue procedure. File extension for free REV. File extension for free PROC. File extension for free 2009-24 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 9 19 28 34 38 19,000 19,500 10 21 32 38 43 19,500 20,000 11 24 36 42 48 20,000 20,500 12 27 39 46 54 20,500 21,000 13 29 43 51 58 21,000 21,500 15 31 47 55 64 21,500 22,000 16 34 50 60 68 22,000 23,000 17 38 56 66 76 23,000 24,000 20 42 64 75 86 24,000 25,000 22 47 71 84 96 25,000 26,000 24 52 78 93 107 26,000 27,000 26 58 85 101 117 27,000 28,000 29 62 93 110 127 28,000 29,000 31 67 100 119 138 29,000 30,000 33 72 108 128 147 30,000 31,000 35 77 115 137 157 31,000 32,000 38 82 122 146 167 32,000 33,000 40 87 129 155 178 33,000 34,000 42 92 137 163 188 34,000 35,000 44 97 144 172 199 35,000 36,000 47 102 151 181 208 36,000 37,000 49 107 159 189 219 37,000 38,000 51 112 166 199 228 38,000 39,000 53 117 173 208 239 39,000 40,000 56 122 180 216 250 40,000 41,000 58 127 188 225 259 41,000 42,000 60 132 195 234 269 42,000 43,000 62 137 203 242 280 43,000 44,000 65 141 210 252 290 44,000 45,000 67 146 218 260 300 45,000 46,000 69 151 225 269 311 46,000 47,000 71 157 232 278 320 47,000 48,000 74 161 240 286 331 48,000 49,000 76 166 247 296 340 49,000 50,000 78 171 255 304 351 50,000 51,000 80 176 262 313 361 51,000 52,000 83 181 269 322 371 52,000 53,000 85 186 276 331 381 53,000 54,000 87 191 284 339 392 54,000 55,000 89 196 291 349 401 55,000 56,000 92 201 298 357 412 56,000 57,000 94 206 306 365 423 57,000 58,000 96 211 313 375 432 58,000 59,000 98 216 320 384 442 59,000 60,000 101 221 327 393 452 60,000 62,000 104 228 339 406 467 62,000 64,000 109 238 353 424 488 64,000 66,000 113 248 368 441 509 66,000 68,000 118 258 382 459 529 68,000 70,000 122 268 397 476 550 70,000 72,000 127 277 413 493 570 72,000 74,000 131 288 427 511 590 74,000 76,000 136 297 442 529 610 76,000 78,000 140 307 457 546 631 78,000 80,000 145 317 471 564 651 80,000 85,000 152 335 497 595 686 85,000 90,000 164 359 534 639 737 90,000 95,000 175 384 570 683 789 95,000 100,000 186 409 607 727 839 100,000 110,000 203 446 662 793 916 110,000 120,000 226 495 736 881 1,018 120,000 130,000 248 545 809 970 1,119 130,000 140,000 271 594 883 1,058 1,220 140,000 150,000 293 644 956 1,146 1,322 150,000 160,000 316 693 1,030 1,234 1,424 160,000 170,000 338 743 1,103 1,322 1,526 170,000 180,000 361 792 1,177 1,410 1,628 180,000 190,000 383 842 1,250 1,498 1,730 190,000 200,000 406 891 1,324 1,586 1,831 200,000 210,000 428 941 1,397 1,675 1,932 210,000 220,000 451 990 1,471 1,762 2,035 220,000 230,000 473 1,040 1,544 1,851 2,136 230,000 240,000 496 1,089 1,618 1,939 2,238 240,000 And up 518 1,139 1,691 2,027 2,340 REV. File extension for free PROC. File extension for free 2009-24 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Electric Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th and Later $18,500 $19,000 8 17 25 30 35 19,000 19,500 9 19 29 35 40 19,500 20,000 10 22 33 38 45 20,000 20,500 11 25 36 43 50 20,500 21,000 12 27 40 48 55 21,000 21,500 13 30 43 52 60 21,500 22,000 15 32 47 56 66 22,000 23,000 16 36 52 64 72 23,000 24,000 18 41 60 72 83 24,000 25,000 21 45 68 81 93 25,000 26,000 23 50 75 90 103 26,000 27,000 25 56 82 98 114 27,000 28,000 27 61 89 107 124 28,000 29,000 30 65 97 116 134 29,000 30,000 32 70 104 125 144 30,000 31,000 34 75 112 134 154 31,000 32,000 36 80 119 143 164 32,000 33,000 39 85 126 151 175 33,000 34,000 41 90 134 160 184 34,000 35,000 43 95 141 169 195 35,000 36,000 45 100 148 178 205 36,000 37,000 48 105 155 187 215 37,000 38,000 50 110 163 195 226 38,000 39,000 52 115 170 204 236 39,000 40,000 55 120 177 213 246 40,000 41,000 57 125 185 221 256 41,000 42,000 59 130 192 231 266 42,000 43,000 61 135 199 240 276 43,000 44,000 64 139 207 249 286 44,000 45,000 66 144 215 257 296 45,000 46,000 68 149 222 266 307 46,000 47,000 70 155 229 274 317 47,000 48,000 73 159 237 283 327 48,000 49,000 75 164 244 292 338 49,000 50,000 77 169 251 301 348 50,000 51,000 79 174 259 310 357 51,000 52,000 82 179 266 318 368 52,000 53,000 84 184 273 328 378 53,000 54,000 86 189 281 336 388 54,000 55,000 88 194 288 345 399 55,000 56,000 91 199 295 354 408 56,000 57,000 93 204 302 363 419 57,000 58,000 95 209 310 371 429 58,000 59,000 97 214 317 381 439 59,000 60,000 100 219 324 389 450 60,000 62,000 103 226 336 402 465 62,000 64,000 107 236 351 420 485 64,000 66,000 112 246 365 438 505 66,000 68,000 116 256 380 455 526 68,000 70,000 121 266 394 473 546 70,000 72,000 125 276 409 491 566 72,000 74,000 130 286 423 509 586 74,000 76,000 134 296 438 526 607 76,000 78,000 139 305 454 543 627 78,000 80,000 143 316 467 561 648 80,000 85,000 151 333 493 592 684 85,000 90,000 163 357 531 635 735 90,000 95,000 174 382 567 680 785 95,000 100,000 185 407 604 724 836 100,000 110,000 202 444 659 790 912 110,000 120,000 225 493 733 878 1,014 120,000 130,000 247 543 806 966 1,116 130,000 140,000 270 592 880 1,054 1,218 140,000 150,000 292 642 953 1,143 1,319 150,000 160,000 315 691 1,027 1,230 1,421 160,000 170,000 337 741 1,100 1,319 1,522 170,000 180,000 360 790 1,174 1,407 1,624 180,000 190,000 382 840 1,247 1,495 1,726 190,000 200,000 405 889 1,321 1,583 1,828 200,000 210,000 427 939 1,394 1,671 1,930 210,000 220,000 450 988 1,468 1,759 2,031 220,000 230,000 472 1,038 1,541 1,847 2,134 230,000 240,000 495 1,087 1,615 1,935 2,235 240,000 and up 517 1,137 1,688 2,024 2,336 SECTION 5. File extension for free EFFECTIVE DATE This revenue procedure applies to passenger automobiles (other than leased passenger automobiles) that are first placed in service by a taxpayer during calendar year 2009, and to leased passenger automobiles that are first leased by a taxpayer during calendar year 2009. File extension for free SECTION 6. File extension for free DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. File extension for free Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). File extension for free For further information regarding this revenue procedure, contact Mr. File extension for free Harvey at (202) 622-4930 (not a toll-free call). File extension for free Prev  Up  Next   Home   More Internal Revenue Bulletins